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Activity-based costing (ABC) is a costing method that adds a unit of accounting, activity, between an enterprise's resources and a company's products, to make a product or provide a service"Assignments", while the job consumes enterprise resources, and the consumed enterprise resources constitute costs. The basic idea of this method is to construct a way to reasonably and correctly allocate overhead costs to the company's products, services or other cost targets, and at the same time price existing products, new product pricing, cost reduction, and even operation management (e.g., quality, capacity, operation, process).
etc.) to provide reliable decision-making information and improve the decision-making quality of enterprises or organizations.
The reasons why an enterprise or organization needs to adopt ABC can be summarized as follows:
1.Fierce competition in the industry: The fierce competition in the industry, as the so-called "miss by a fraction of a centimeter, the difference is a thousand miles", if the cost calculation is not accurate, not only leads to pricing decision-making errors, but also may gradually lose the competitive advantage.
2.The problem of cost distortion is becoming more and more serious (cross-subsidy): In the process of traditional standard cost formulation, the difference between large and small orders, as well as the economic manufacturing volume and other factors are not considered, under the current trend of special orders and product differentiation, if the difference between orders is not properly considered, the phenomenon of cross-subsidy will inevitably occur, resulting in the loss of core capabilities over time.
3.Traditional cost accounting cannot provide information related to cost and management: Most of the financial statements provided by traditional cost accounting are designed by the management and cannot be properly integrated with the management needs of supervisors and personnel at the operation level, resulting in the inability of the operation supervisor to make appropriate management decisions based on the analysis of financial statements.
4.Changes in manufacturing cost structure: As mentioned above, the current manufacturing environment has gradually moved from the traditional manpower-intensive manufacturing method to the automated manufacturing method, and the manufacturing cost structure has also changed significantly, not only the manufacturing cost allocation method should be changed accordingly, but also the factor of production capacity cost should be taken into account, so as to more accurately reflect the information required by management.
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Homework is something you don't want to do but have to do"Assignments"!
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Yes? The homework was given to us by the teacher
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It's very simple, it's iniquity.
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Ask a classmate or teacher. Pick me!
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The homework is: the homework assigned by the teacher to the students, the training assigned by the army to the soldiers, and the production activities assigned by the work unit to the employees.
1. The homework assigned by the teacher to the students.
There are two types of homework that teachers give to students: in-class and extra-curricular. Extracurricular homework is a variety of exercises that teachers assign students to test in class during class, while extracurricular homework is a learning activity that students carry out independently outside of class time, and a way to test whether students have learned the knowledge in class, which is generally homework.
2. The training assigned by the army to the soldiers.
In addition, it is necessary to study the common sense of military personnel and the three major regulations, and organize and carry out corresponding ideological and political education. These are the "jobs" of the soldiers.
3. The production activities arranged by the work unit for the employees.
The production activities assigned by the work unit to the employees refer to the work, business, labor, production work, and activities arranged for the completion of production, study, military training, and other tasks. Such as: high-altitude live operation.
Significance of Student Assignments:
1. Understand the learning status of students.
Whether students understand and grasp the content taught by the teacher in the classroom is not only tested in time through mock questions and quizzes in the classroom, but also through homework. This is the most common and basic feature of jobs.
2. Promote expansion.
Focusing on the knowledge and methods learned in class, assign homework for students to practice to achieve the purpose of consolidating what they have learned.
It can also promote the expansion of applications, that is, draw inferences from others. The content of the lecture is "one example", and the expansion in the homework is "inverse three", which not only deepens the understanding, but also extends the application, and even has the role of discovering new knowledge and new methods.
3. Improve teaching.
It can be used as a reference for improving teaching. Through the completion of students' homework, teachers can find problems or "blind spots" in the teaching process, check and fill in the gaps in time, improve teaching methods and methods, realize mutual learning in teaching, and implement teaching according to aptitude.
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Simple) work, (annoying) work, (effective) work, (serious) work, (special) work, (special) work, (heavy) work, (excessive) work, (complicated) work, (large clump volume) work.
This first question is about filling in adjectives.
serious [ rèn zhēn ]
Interpretation: rèn zhēn ].
1. Believe it to be true; Seriously: People talk about playing, why do you recognize Baizhen?
2. Take it seriously, don't be sloppy: learn to learn|Work |Earnestly do knowledge.
Example sentence: We should study in a down-to-earth and serious manner, and do not be ambitious.
Summary. Dear, it's a pleasure to answer this question for you!! Homework, "Cihai" explains: >>>More
I often hear the parents of the children say that my parents children s homework is written late at night every day,and I don t know how much homework
Assignments have the following meanings:1. Refers to the work and business engaged in. >>>More
Assignments who want to have? But it is a review of your studies, and it is essential, if you can't wait to get the answers, you can skip the homework, and after a semester, ensure that your grades slip, and then you will understand.
Hehe, I just graduated from junior high school, in fact, in junior high school, there is not much homework in the first year of junior high school, the second year of junior high school is slightly tight, the third year of junior high school is very busy, you have to finish learning in advance, and you have to review the content of the first to third year of junior high school, so relatively speaking, there are very few homework in the first year of junior high school, remember, don't fall behind in the course, otherwise, you will be very busy in the third year of junior high school, hehe, good luck, you have to lay a good foundation. Huh